Johannes Elgeti

University of Innsbruck - Department of Auditing and Accounting

Austria

  • University of Innsbruck - Department of Auditing and Accounting

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Accounting for Default Risk Under IFRS 9

Number of pages: 31 Posted: 02 Dec 2010
Erich Pummerer, Marcel Steller and Johannes Elgeti
University of Innsbruck - Department of Accounting, Auditing and Taxation, University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Auditing and Accounting
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Abstract:

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Credit Default Risk, Accounting, IFRS 9, Bankruptcy